OPERATING ENGINEERS LOCAL 312 JOINT APPRENTICESHIP & TRAINING FUND

EIN: 630658917

BIRMINGHAM, AL

Total Revenue
$570,346
Total Expenses
$486,225
Total Assets
$2,384,782
Net Assets
$2,379,514
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1973
Legal Domicile
AL
Principal Officer
JACOB EPPERSON
Phone
2054249670
Tax Period
2024-06-01 to 2025-05-31

OPERATING ENGINEERS LOCAL 312 JOINT APPRENTICESHIP & TRAINING FUND, founded in 1973, is a small nonprofit that reported $570K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $486K left a modest 15% surplus.

Mission

The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.

Program Service Accomplishments

Program 1
Expenses: $434,627 Revenue: $570,346

The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $452,778
Program Service Revenue $0
Investment Income $44,687
Other Revenue $72,881
TOTAL REVENUE $570,346

Expense Breakdown

Grants Paid $0
Salaries & Benefits $161,025
Fundraising Expenses $0
Program Expenses $434,627
Other Expenses $244,978
TOTAL EXPENSES $486,225

Year-over-Year Comparison

2024 2023 Change
Revenue $570,346 $468,332 +0.2%
Expenses $486,225 $447,408 +0.1%
Net Income $84,121 $20,924 +3.0%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
6
Independent Members
6
Employees
3
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
0
$0
Total Directors
6
$310,404
Key Employees
1
$146,176
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JACOB EPPERSON TRUSTEE 000.50
Director Highest
$0 $49,080 $168,588
CALVIN LEE SMITH COORDINATOR 040.00
Key Emp
$98,547 $47,629 $146,176
RICHARD MOSLEY TRUSTEE 000.50
Director
$0 $46,734 $141,816
JO ELLEN TOMBERLIN TRUSTEE 000.50
Director
$0 $0 $0
LEE BAILEY TRUSTEE 000.50
Director
$0 $0 $0
JAMES GUARNIERI TRUSTEE 000.50
Director
$0 $0 $0
KEITH BROWN TRUSTEE 000.50
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $570,346 $486,225 $2,384,782 $84,121
2024 $468,332 $447,408 $2,302,244 $20,924
2023 $447,819 $398,249 $2,281,752 $49,570
2022 $421,952 $436,006 $2,228,148 $-14,054
2021 $509,996 $417,543 $2,241,660 $92,453
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